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All Journal Enrichment : Journal of Management International Journal of Social Service and Research Jurnal Widya ProBisnis : Jurnal Manajemen CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Artificial Intelligence and Digital Business PUBLIDIMAS JURNAL NERACA
Nurul Izzah Lubis, Nurul Izzah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Enrichment : Journal of Management

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The effect of inventory intensity, capital intensity, and leverage on tax avoidance Yunira, Haervi; Lubis, Citra Windi; Lubis, Nurul Izzah; Khairunnisa, Khairunnisa
Enrichment : Journal of Management Vol. 15 No. 3 (2025): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i3.2315

Abstract

The objective of this research is to examine the impact of inventory intensity, capital intensity, and leverage Regarding tax avoidance among food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2019–2023 period. The research adopts a quantitative method utilizing multiple linear regression analysis. The findings indicate that capital intensity Exhibits a positive and significant influence on tax avoidance, whereas inventory intensity and leverage do not Have a significant impact. At the same time. Concurrently, these variables are not found to significantly influence tax avoidance.
Co-Authors Andika, Julia Evana, Melisa Rosa Fadhilah, Nila Fatika, Cindy Lira Fitri, Nia Iskandar Muda Kesuma, Sambas Ade Khairani, Febry Khairunnisa Khairunnisa Liswanty, Ina Lubis, Citra Windi Lubis, Citra Windy Masyitah, Emi Nabila, Devi Napitupulu, Cinta Filadelfia Parhusip, Austin Alexander Pohan, Nadil Arzaq Priyanti, Utari Ramadini, Vina Sijauta, Dominggus Syahkira, Mutia Putri Utami, Anggita Atia Waruwu, Amin Sowa’a Yudhistira, Gabrielle Yunira, Haervi